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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

Class 4 NICs: Structure from 6 April 2003: Effect of changes on entitlement to contributory benefits

The removal of the Upper Profits Limit for the purposes of calculating the amount ofClass 4 NICs due has no effect on a person’s entitlement to contributory benefits.

Payment of Class 4 NICs continue to derive no entitlement to contributory benefit.